Section 1179FE — Corporation Tax Act 2009: Applications for certification

Applications for certification 1179FE 1 The development company for a video game may apply to the Secretary of State for a certificate under section 1179FF in relation to the programme.

2 An application may be for an interim certificate or a final certificate.

3 An interim certificate is a certificate that—

a is granted before the video game is completed (see section 1179FS ),

and b states that the video game, if completed in accordance with the proposals set out in the application, will be a British video game.

4 A final certificate is a certificate that—

a is granted after the video game is completed, and b states that the video game is a British video game.

5 The Secretary of State may require an applicant to provide documents or information to assist the Secretary of State in determining the application.

6 The Secretary of State may require information provided for the purposes of an application to be accompanied by a statutory declaration, made by the person providing it, as to the truth of the information.

7 The Secretary of State may by regulations make provision supplementing this section, including—

a provision about the form of applications, b provision about the particulars and evidence necessary for satisfying the Secretary of State that a video game meets any conditions that apply by virtue of section 1179FD , and c provision that any statutory declaration which is required by subsection (6) to be made by any person may be made on the person’s behalf by such person as is specified in the regulations.